# Split-Dollar Life Insurance Arrangements
> **IRS** · Final regulations. · Published 2003-09-17 · Effective 2003-09-17 · 68 FR 54336
## Document
- **Document number:** 03-23596
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 54336
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-09-17
- **Effective date:** 2003-09-17
- **Treasury docket:** TD 9092
## Abstract

This document contains final regulations relating to the income, employment, and gift taxation of split-dollar life insurance arrangements. The final regulations provide needed guidance to persons who enter into split-dollar life insurance arrangements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/09/17/03-23596/split-dollar-life-insurance-arrangements)
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